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MTR. OF CITY OF NY v. TULLY

75 A.D.2d 246 (1980)

In the Matter of The City of New York, Petitioner, v. James H. Tully et al., Constituting The State Tax Commission, et al., Respondents

Appellate Division of the Supreme Court of the State of New York, Third Department.

June 26, 1980

Attorney(s) appearing for the Case

Allen G. Schwartz, Corporation Counsel (Arnold Fox, Gale Zareko and Isaac C. Donner of counsel), for petitioner.

Robert Abrams, Attorney-General (Francis V. Dow and Shirley Adelson Siegel of counsel), for James H. Tully and others, respondents.

Wien, Lane & Malkin (Wayne R. Lehrhaupt of counsel), for 77 West 55th Street Associates, respondent.

MAHONEY, P. J., SWEENEY, STALEY, JR., and CASEY, JJ., concur.

KANE, J.

Prior to August 15, 1972, 77 West 55th Street Associates (Associates) was the lessee of a 20-story apartment house at that address in the City of New York. The fee was owned by Gallery Land Associates (Gallery). Four mortgages covering the lease, and totaling approximately $2,800,000, were acquired by Setaols Realty Corp. (Setaols), an entity wholly owned by Associates, on August 15, 1972. Desiring to...

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